Section 77 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
77. Grant of remission of revenue to lessees and contractors.
- All lessees and other persons who have entered into any contract with the Panchayat Samiti or the Zila Parishad, as the case may be, shall be bound by the terms of their leases or contracts and no remission shall be granted by the Director to them except in the following eases:-(i)remission may be granted to lessees and contractors only in the case in which they are prevented from carrying out their part of lease or contract by reason of the occurrence of some extraordinary extrinsic causes which could not reasonably have been anticipated;(ii)the amount of remission granted shall not exceed the proportionate the amount payable under the lease or contract for the period for which the lessee or the contractor was prevented from carrying out his part of the lease or contract on account of such extraordinary cause;(iii)penalties provided in the lease or contract shall be strictly enforced in accordance with the terms and conditions of the leases or contracts. Penalties for late payment of the amount due to the Panchayat Samiti or the Zila Parishad under the lease or contract shall not be remitted except in the case where the payment of installments of the amount due are, in the opinion of the Panchayat Samiti or the Zila Parishad, as the case may be, fairly regular and the whole amount due to the Panchayat Samiti or the Zila Parishad, as the case may be, under lease or contract is paid before the end of the period to which the lease or contract relates:Provided that the remission under items (ii) ahd (iii) shall be sanctioned by the Panchayat Samiti up to rupees five thousand and the Zila Parishad up to rupees ten thousand through resolution.
